management-on-the-cost-of-us-multinational关于美国跨国公司.doc
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From:Rohde.AccountingInformationSystems[J].InternationalJournal,2008.40–68ManagementonthecostofUSmultinationalAbstractU.S.multinationalcompaniesmanagetheirinternalcostsveryseriously.Themainpurposeofcostmanagementistodifferentindustries,differentregionsofstrictcomparisonandcontrolcostsinordertofacilitateinternalfunds,thereasonabletransferofequipment,minimizingcosts,maximizingglobalprofits.Keywords:multinationalcorporations,costmanagement,methods1.thecostofmanagementofthesubsidiaryToobtainthestatusofcostmanagementwithinthesubsidiaryinformationsubsidiaryofU.S.multinationalcorporationstosubmitthegeneralrequirementsfordifferenttimesanddifferentcontentreportcontentandformatofthesereportsbytheU.S.headquartersofaunifiedbasis.U.S.multinationalcompaniesgenerallyhavetheirownsystemsandrequirementsE-MALLcalendar,thekeyemployeeshavetheirownE-MAILLaddress,theU.S.headquartersofallemployeesbasedonthecalendarandaddressdata,requestthesubsidiariestoreportontime.Thesubsidiariesoftransnationalcorporationsontheglobalcostofmanagementiscarriedoutthroughthefollowingways:(1)thecompanyhasitsownvarietyofproductsdevelopedwithinthestandardcost,thecostofasubsidiaryinstrictaccordancewiththeimplementationofthisstandard,foreachsubsidiarytheresources,humanandenvironmentaldifferenceinthedifferences,allincludedinothercostaccounting,Inamonthlyreportonthedatespecifiedbytheactualreportedtothecompany.(2)Fordetailsofthecostoftheinternalsituationinsubsidiaries,thecompanyisrequiredbytheuniformformatforreporting,thevariousprojectslistedinthereportismainlytofacilitatetheheadofdifferentindustries,differentregionscomparedtotheheadofficedecisioninwhichcountriesorregionsshouldincreaseinvestment,whichshouldreducethecapitalinvestmentinordertoachieveareasonabletransfer.Theunifiedformatiscalledthefactorymanagementreports.(3)Topromotethesubsidiariesaroundtheworldreducecost,theCorporationrequestedtoreducethecostsubsidiaryofthesituationandreportpreparation,reducethecostofthereportreferredtothereport.Reportont